Утверждены требования к организации системы внутреннего контроля

Екатерина Уцына

Утверждены требования к организации системы внутреннего контроля
nikvector20@gmaail.com / Depositphotos.com

Налоговая служба обновила требования к организации системы внутреннего контроля, а также формы и форматы документов, представляемых организациями при раскрытии информации о системе внутреннего контроля (приказ ФНС России от 25 мая 2021 г. № ЕД-7-23/518@). Документ вступает в силу по истечении 10 дней со дня его официального опубликования – с 7 августа 2021 года. При этом некоторая информация, раскрываемая налоговому органу в соответствии с рядом приложений будет представляться представляется за отчетные периоды, наступившие после 1 января 2022 года.

В требованиях прописываются особенности организации системы внутреннего контроля, правила разработки системы управления рисками, включающую в себя выявление и оценку рисков, порядок раскрытия и представления информации о рисках, а также сроки представления в налоговые органы необходимой информации.

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Так, например, определено, что налогоплательщик направляет в инспекцию информацию о рисках, идентифицируемых в целях налогового мониторинга, на календарный год, за который проводится налоговый мониторинг ежеквартально, по состоянию на 1 число месяца соответствующего квартала, не позднее одного месяца со дня наступления соответствующего квартала. Аналогичный срок установлен и для информации о рисках по отдельным сделкам и операциям на календарный год, за который проводится налоговый мониторинг, контрольных процедур организации, осуществляемые в целях налогового мониторинга, матрицы рисков и контрольных процедур организации.

Информация об организации системы внутреннего контроля организации подается первый раз при представлении заявления о проведении налогового мониторинга и далее ежегодно по состоянию на 1 число месяца соответствующего года, но не позднее одного месяца со дня наступления соответствующего года.

Источник: garant.ru

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